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11
Aug

More Tax Consolidation Changes Giving More Uncertainty!

Businesses could be hit with significant increased tax liabilities and additional compliance costs if changes to an obscure tax law are ultimately enacted.  The change in the tax law was flagged back in May 2013, however, draft legislation was not released until recently.

11
Aug

Changes to Audit Reports

Earlier this year the International Auditing and Assurance Board (IAASB) issued its new and revised suite of reporting standards. Included in the changes is a brand new standard, ISA701 – communicating Key Audit Matters in the Independent Auditor’s Report, which will become effective for new audit reports for financial periods...

10
Aug

ESV Client Spotlight: 15 Minutes with David Hartigan, CEO and Founder of TEKTUM Limited

TEKTUM designs and manufactures modular buildings, predominantly residential but also commercial, childcare, healthcare and hospitality. We have developed a disruptive technology, the SPACE2.0 building platform, to transform the pre-industrial construction industry into a high-tech one. We create desirable, efficient, sustainable, healthy and safe buildings.

13
Jul

Accessing Your Super Benefits Before Retirement

Nowadays more and more people are choosing to remain in the workforce despite reaching their respective retirement (preservation) age. However, depending on their circumstances, they may not necessarily wish to continue with full time employment.

13
Jul

Is It Time To Review Your SMSF Succession Plan?

While SMSFs often comprise a significant portion of an individual’s overall assets, many people do not have sufficient succession plans in place when it comes to their SMSF.  Earlier this year, the ATO expressed concern at the amount of SMSF trustees who had overlooked situations such as incapacity, particularly due...

9
Jul

Directors and Secretaries Beware: Maintaining High Standards for Board Processes and Minutes

A recent case between ASIC and Australian Property Custodian Holdings Limited (“APC”) has highlighted the importance of maintaining high standards for board processes and minutes.  In the final decision, the directors of APC were fined and disqualified after the Board attempted to introduce new fees to be charged by APC,...

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